The future international tax environment
Article Abstract:
The growth of a global economy will increasingly influence individual nations' tax systems and international taxation. STEP analysis, which includes consideration of various social scientific factors, is a useful methodology for forecasting future trends in this area. Preliminary analysis leads to the conclusion that tax harmonization, preceded by tax cooperation, would produce favorable results for international trade. Technological change, particularly that involving electronic commerce, poses the most marked challenges for the future.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1999
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Transfer pricing economics: potential errors in payment terms adjustments
Article Abstract:
The authors discuss economic issues related to the sale or transfer of goods and services between related companies in two or more nations, or two or more tax jurisdictions. Topics include the justification for making terms adjustments and the choice of benchmark terms to be used in terms adjustments.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2001
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